Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2019

Cigarette and Tobacco Products Tax Law


Article 3. Wholesalers1

Section 30155

30155. Wholesaler's license. Every person desiring to engage in the sale of cigarettes or tobacco products as a wholesaler shall file with the board an application, in that form as the board may prescribe, for a wholesaler's license. A wholesaler shall apply for and obtain a license for each place of business at which he or she engages in the business of selling cigarettes or tobacco products as a wholesaler.

History.—Stats. 1994, Ch. 903, in effect January 1, 1995, added "or tobacco products" after "sale of cigarettes" in the first sentence and "of selling cigarettes" in the second sentence; substituted "that" for "such" after "an application, in" in the first sentence; and added "or she" after "at which he" in the second sentence.

1Article 3 was added by Stats. 1968, p. 2249, in effect November 13, 1968.